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Results: 1-10 of 416

Income tax deductions for charitable donations may be denied without a qualified appraisal Mohamed v. Commissioner, T.C. Memo 2012-152
  • Proskauer Rose LLP
  • USA
  • September 10 2012

Obtaining a qualified appraisal is an essential requirement for claiming an income tax deduction for charitable donations of property worth more than $5,000


Treasury Green Book Proposals Charitable Contribution Deduction Limitations
  • Bryan Cave LLP
  • USA
  • March 9 2016

The Department of the Treasury has released the Treasury Green Book for Fiscal Year 2017, which provides explanations of the President's budget


Donations of Appreciated Stock to Social Welfare and Political Organizations
  • Arnold & Porter LLP
  • USA
  • May 25 2016

Donors should be aware that there may be significant tax benefits to funding advocacy and election-related activity with stock instead of cash. This


Using UPMIFA to release and modify restrictions on charitable funds
  • Mitchell Silberberg & Knupp LLP
  • USA
  • February 10 2011

Many donors impose restrictions of various types on the funds they contribute to charity


移民美国 前的避税筹划
  • Carlton Fields
  • USA
  • January 1 2016

除需支付些许专业服务费赴美前 进行税务筹划可谓有百益而无一害不 做任何税务筹划就匆匆赴美您 可能面 临的重税将远远超过移民前税务筹划 的专业服务费


Establishing your charitable legacy: giving to charity with strings attached
  • Arnold & Porter LLP
  • USA
  • October 27 2015

In this issue of Pieces of the Puzzle, the authors outline the key considerations when partnering with a charity to implement a specific project or


Updated IRS priority guidance plan includes new exempt organizations items
  • Steptoe & Johnson LLP
  • USA
  • August 3 2015

On July 31, the IRS released its updated priority guidance plan for 2015-2016. The priority guidance plan describes projects the IRS intends to work


Final regulations released for basis in interests in tax-exempt trusts
  • Steptoe & Johnson LLP
  • USA
  • August 11 2015

Today the IRS released final regulations (TD 9729) that provide rules for determining a taxable beneficiary's basis in a term interest in a


Review of income tax deduction rules for charitable gifts
  • Bryan Cave LLP
  • USA
  • January 8 2014

The Chronicle of Philanthropy recently released its list of the Top 10 biggest charitable gifts of 2013 (which is really the Top 15, since 5 gifts


Private Letter Ruling 201236022 (09112012)
  • Proskauer Rose LLP
  • USA
  • November 15 2012

In this PLR, the Internal Revenue Service ("IRS") ruled that amounts paid to charities from the residue of the decedent's estate pursuant to a settlement agreement qualified for the charitable deduction for federal estate tax purposes because the charities had an enforceable right under state law to receive a portion of the residuary estate due to the undue influence by the drafting attorney (who was also a beneficiary